At 30 June 2021 the Fair Value of Green Valley's

At 30 June 2021 the fair value of Green Valley's vineyard is $2.25 million. At 30 June 2022 the following information is available: Fair value of vines prior to harvest at 31 March 2022 $2 400 000
Fair value of grapes harvested at 31 March 2022 $800 000
Estimated costs to sell - grapes $30 000
Estimated costs to sell - vines $40 000
There have been no changes in fair values between 1 April and 30 June 2022.
At 30 June 2022, the vines will be recorded in Green Valley's financial statements at an amount of:

A) $1 450 000.
B) $1 560 000.
C) $2 400 000.
D) $1 600 000.